2024 (6) TMI 279 - HC - GST

Exemption from GST - imported medicine for life-threatening disease u/s Article 279A(4) of the Constitution of India - Section 31(3)(c) of the Central Goods Services Tax Act / State Goods Services Tax Act - HELD THAT - The petitioner is entitled to an interim order permitting the petitioner to purchase the drug Risdiplam (brand name Evrysdi ) from the additional 6th respondent without of payment of GST. It is clear from the terms of Ext.P.8 Circular r/w Ext.P.7 minutes of the GST Council and the provisions of Article 279A(4) of the Constitution of India that the Union Finance Minister is competent to consider the grant of exemption from IGST for the import of medicines for individuals who are suffering from life-threatening diseases. The case of the petitioner appears to be eminently qualified for the grant of such exemption. Ext.P.5 application for exemption is dated 17-10-2023 and has not been favoured with any reply. In such circumstances, it is only appropriate that suitable directions be issued by this Court in the exercise of its jurisdiction under Article 226 of the Constitution of India. It is directed that the petitioner will be entitled to purchase the drug Risdiplam (brand name Evrysdi) from the additional 6th respondent without payment of GST. The additional 6th respondent is permitted to issue a bill of supply as contemplated by Section 31(3)(c) of the Central Goods Services Tax Act / State Goods Services Tax Act. Application disposed off.

Summary

Issues involved: Application for exemption from GST on imported medicine for life-threatening disease u/s Article 279A(4) of the Constitution of India.

Summary:
The petitioner, the mother of a child with Spinal Muscular Atrophy, sought an interim order to purchase the medicine 'Risdiplam' without GST, as per provisions of Article 279A(4) of the Constitution of India. The petitioner sourced the medicine from the 6th respondent and applied for exemption as per Circular No.09/2014-Customs. The Court noted the competence of the Union Finance Minister to grant exemption for imported medicines for life-threatening diseases. As the petitioner's application for exemption was pending without a reply, the Court granted permission to purchase 'Risdiplam' without GST. The 6th respondent was directed to issue a bill of supply as per GST Act, with the option to seek further directions if needed.

The judgment highlighted the importance of considering exemptions for medicines for life-threatening diseases under the GST framework. The Court recognized the petitioner's urgent need for the medicine and the delay in processing the exemption application. By invoking its jurisdiction under Article 226 of the Constitution of India, the Court granted relief to the petitioner to purchase 'Risdiplam' without GST, ensuring access to essential treatment for the child's condition. The Court appreciated the assistance provided by a Senior Advocate during the proceedings, emphasizing the collaborative effort in addressing the petitioner's urgent situation.